Tax treatment of employee share ownership in Switzerland - basic principles and current practical cases
Employee participation in the development of a company is very popular in Switzerland and abroad. The following article first presents the basics of the tax treatment of employee share ownership in Switzerland. Then two practical examples are discussed and the respective tax consequences as well as specific detailed questions in the same context are discussed in more detail.
Tax aspects of pension assets of internationally mobile employees
Employees are more mobile than ever. As a result, they often have occupational and private pension assets in several countries. The tax situation becomes confusing at the latest when a cross-border transfer or payment of these pension assets to the beneficiaries is to take place. This article first introduces the basics and presents the respective tax consequences in Switzerland with regard to the payout from the foreign pension forms on the basis of two cross-border practical examples.
Joint and several liability between spouses in tax law "So examine him who is eternally bound..."
"I'm living in separation and my ex-partner refuses to carry outstanding tax bills from our marriage. "Can the IRS require me to carry those bills on my own?" These and similar questions are common in tax consulting. The answer is "It depends." This article answers the relevant questions and analyses the differences in cantonal and municipal taxes.
Taxation of compensation payments from share certificates
This paper focuses on the income tax treatment of income from investments in classical index and basket certificates from equities. The focus is on the view of the investor resident in Switzerland who holds the products as part of her private assets.
Proposals for the introduction of a Swiss trust
On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.
Dossier on tax information "Cryptocurrency" published
The FTA has published a new article "Cryptocurrency" for the tax information dossier.
FTA publishes updated working paper on cryptocurrencies and ICOs/ITOs
The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.
FTA publishes withholding tax rates 2022
On 9 December 2021, the Federal Tax Administration (FTA) published the withholding tax rates for 2022 or the corresponding rate files if already available.
Federal Council wants to make the taxation of life annuities more flexible
At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.
Uniform flat-rate tax deduction for all employed persons
At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.
Accrual and deferral of profit and income from real estate held as business and private assets (in particular sale and realisation transactions), taxation of rent and imputed rental value as well as ground rent
ISIS) seminar on 11-12 September 2017 - Accrual and deferral of profit and income from real estate held as business and private assets (in particular sale and realisation transactions), taxation of rent and imputed rental value and of ground rent
Determination of the real estate gain of real estate of private assets as well as problems of taxation of the real estate gain in case of gift, advance withdrawal of inheritance and inheritance
ISIS) seminar on 11 September 2017
